https://www.taxtmi.com/caselaws?id=85472 Rotors and stators manufactured in the course of making monobloc pump sets were treated as not falling within the tariff entry for parts of electric motors. The reasoning followed an earlier Tribunal view on the same product and relied on Supreme Court authority for the principle that an entry for electric motors and their parts cannot be stretched to cover a different manufactured article merely because it contains motor-like components. On that basis, the goods were regarded as specific components used in monobloc pumps rather than motor parts, and were classified under the residuary tariff item. en-us Fri, 24 May 1996 00:00:00 +0530 Fri, 05 Aug 2011 12:20:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85472 Rotors and stators manufactured in the course of making monobloc pump sets were treated as not falling within the tariff entry for parts of electric motors. The reasoning followed an earlier Tribunal view on the same product and relied on Supreme Court authority for the principle that an entry for electric motors and their parts cannot be stretched to cover a different manufactured article merely because it contains motor-like components. On that basis, the goods were regarded as specific components used in monobloc pumps rather than motor parts, and were classified under the residuary tariff item. Case-Laws Central Excise Fri, 24 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85472